Supplementary Provisions, Article 3Transitional Measures Concerning Cancellation Refunds, etc. under the Small Enterprise Mutual Relief Projects Act
第三条（小規模企業共済法の解約手当金等に関する経過措置）
The provisions of Article 76, paragraph (2), items (i) and (ii) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation), Article 183, paragraphs (2) and (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.), and Article 341, paragraph (1), item (iv) (Benefits, etc. Similar to Life Insurance Proceeds) of the New Order apply to the cancellation refunds listed in Article 76, paragraph (2), items (i) and (ii) of the New Order that are to be paid on or after January 1, 1984, and to the premiums pertaining to those cancellation refunds, and the provisions then in force continue to govern the cancellation refunds prescribed in Article 76, paragraph (2), item (i) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 that are to be paid before that date, and the premiums pertaining to those cancellation refunds.
新令第七十六条第二項第一号及び第二号（退職手当等とみなさない一時金）、第百八十三条第二項及び第四項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）並びに第三百四十一条第一項第四号（生命保険金に類する給付等）の規定は、昭和五十九年一月一日以後に支給されるべき新令第七十六条第二項第一号及び第二号に掲げる解約手当金及び当該解約手当金に係る掛金について適用し、同日前に支給されるべき第一条の規定による改正前の所得税法施行令第七十六条第二項第一号（退職手当等とみなさない一時金）に規定する解約手当金及び当該解約手当金に係る掛金については、なお従前の例による。
With regard to the application of Article 76, paragraph (2), item (ii) of the New Order to cancellation refunds that are to be paid as a result of the cancellation, during the period from January 1, 1984 to December 31 of the same year, of a Class 1 mutual aid contract prescribed in Article 76, paragraph (2), item (ii) of the New Order pursuant to the provisions of Article 7, paragraphs (2) and (3) (Cancellation of Contracts) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), the phrase "180 months" in Article 76, paragraph (2), item (ii) of the New Order is deemed to be replaced with "120 months".
昭和五十九年一月一日から同年十二月三十一日までの間に小規模企業共済法（昭和四十年法律第百二号）第七条第二項及び第三項（契約の解除）の規定により新令第七十六条第二項第二号に規定する第一種共済契約が解除されたことにより支給されるべき解約手当金に係る同号の規定の適用については、同号中「百八十月」とあるのは、「百二十月」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 59 of 1983.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
cancellation
解除
Ending a contract by one party's notice to the other, where the contract or the law gives that party a right to cancel (Civil Code, Article 540, paragraph (1)). The Civil Code lets a party cancel for the other's failure to perform: after a demand to perform within a reasonable time that is not met, unless what is still missing is minor (Article 541), or at once where performance has become wholly impossible, or the other party has clearly refused to perform, among other cases where performance clearly will not come (Article 542, paragraph (1)). On cancellation each party must put the other back in the position before the contract, and damages can still be claimed (Article 545, paragraphs (1) and (4)); a lease, though, ends only from then on (Article 620). Cancellation differs from rescission (取消し), after which the act is treated as void from the start (Article 121).
Written by AI using Civil Code, Arts. 121, 540, 541, 542, 545, 620 as a reference.